- Prakas 183 MPTC dated 05 Nov 1997 on the procedure on postal service
- Letter 912 CED dated 29 Sep 2006 on the temporary determine the amount of product allow to import by passenger under tax exemption
- Prakas 1447 MEF dated 26 Dec 2007 on Customs Declaration Provisions and Procedures
- Prakas 106 MEF dated 15 Feb 2008 on the customs temporary storage
- Prakas 569 MEF dated 19 Aug 2010 on the inspection on the exported goods imported goods and transportation means
- Circular 004 MEF dated 24 Jul 2012 on the procedures for low values goods ( De Minimis)
- Letter 773 GDCE dated 05 June 2015 on the temporary determine the amount of product allow to import by passenger transportation people work for transportation means and others passenger travel through border.
- Law on Postal Sector promulgated by Reach Kram No NS/RKM. 0702/012 dated 11 July 2002
Although the imported goods are obliged duties and taxes or are exempted duties and taxes, those goods are subjected to declare to customs (Article 10 of Law on Customs). Imported goods through postal service will be kept in temporary storage under supervision by customs before releasing for home use or placing in other customs procedures.
b. Customs Clearance Procedure
All imported or exported goods, whether or not exempt from duties and taxes, must be the subject of a customs declaration (article 29 of Law on Customs).
Sender of postal mail must complete Customs Declaration Form CP72 for Parcel Post and CN22 for EMS that will be attached to the parcel.
Parcel mail that have not been stated in law and regulations for tax exemption and the value exceeds the amount stated in National legislation are subjected to duties and taxes (Please refer to 1.2.5. Exemptions, Partial Exemptions, and Refund of Duties and Taxes and 2.4.3.Goods of Low Value-De Minimis). Owner of the parcel must submit the customs declaration made in written or by electronic means with completed all of necessary information. Document to be attached with the customs declaration include commercial invoice, packing list, transportation documents and if necessary, manifest, license (permit), certificate of origin, insurance certificate and other related document.
c. Customs Inspections
All imported and exported goods, whether is intended to duties and taxes or not, are subjected to customs inspection (article 56 Law on Customs). Physical inspection on parcel are done by customs with the attendance of post officer or owner or authorized person.
Physical inspection is not done on parcel mail as below:
- Parcel of consular or diplomatic pouch of other governments
- Post cards, letter of personal and for the blind
- Printed documents that is not subjected to duties and taxes
- International transit